@article{oai:cgu.repo.nii.ac.jp:00001685,
 author = {椎名, 市郎 and Shiina, Ichiro},
 issue = {1},
 journal = {中央学院大学商経論叢, The Chuo-Gakuin University review of economics & commerce},
 month = {Sep},
 pages = {17--47},
 title = {複式簿記の原理とその論理的導入法（14）9 会計原理(会計学総論)の教材開発実例研究},
 volume = {33},
 year = {2018},
 yomi = {シイナ, イチロウ}
}